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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Bisnis dan Manajemen BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) TECHNOBIZ : International Journal of Business
Alfiana Fitri
Universitas Internasional Semen Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PROBABILITAS GAGAL BAYAR SEBELUM DAN SAAT PANDEMI COVID-19 DENGAN MODEL MERTON PADA PERUSAHAAN LEASING TERDAFTAR DI BURSA EFEK INDONESIA Zhafira Rory Ramadhani; Alfiana Fitri
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3139

Abstract

The COVID-19 pandemic in Indonesia was officially announced by the government in March 2020. This study aims to determine the difference in the probability of default between before and during the COVID-19 pandemic using the Merton Model. The research approach uses a quantitative approach by testing the difference in the probability of default in leasing companies listed on the Indonesia Stock Exchange. Using descriptive statistical analysis, the sample processed in this study was obtained from a purposive sampling method of 10 companies that issue bonds and consistently issue quarterly reports (Q1-Q4) in 2019 and 2020. The Merton model is used to measure the probability of default in each research sample company.The results showed that there were differences in the probability of default before and during the COVID-19 pandemic. Calculations using the Merton Model show that in 2019 the existing leasing sector companies have a low probability of default, even almost nil, with the exception of PT Indonesia Infrastructure Finance (IIFF) and PT Mandiri Tunas Finance (TUFI). While in 2020 the ten samples experienced spike in the probability of default, the two highest being PT Astra Sedaya Finance (ASDF) and PT Mandala Multifinance, Tbk (MFIN).
THE LEVEL OF ACCOUNTING UNDERSTANDING OF MILLENIAL BUSINESSMAN IN EAST JAVA Wenny Karuniawati; Husnunnida Maharani; Alfiana Fitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.21939

Abstract

The purpose of this study is to examine the effect of emotional intelligence which includes self-introduction, self-control, motivation, and empathy as well as learning behavior on the level of accounting understanding. The sample in this study used millennial businessmen in East Java. This research was conducted on 98 (ninety eight) millennial businessmen in 19 (nineteen) cities in East Java using purposive sampling technique. This study uses the statistical method of Partial Least Square (PLS). The results of this study indicate that self-control, empathy and learning behavior affect the level of accounting understanding. The implication of this research is that millennial businessmen should consider every impact of their actions, care for the surrounding environment, and read accounting material to increase knowledge related to accounting.
Understanding the Challenges and Opportunities of Financial Technology to Enabling SMEs Potential alfiana fitri
TECHNOBIZ : International Journal of Business VOL 3, NO 1 (2020) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i1.645

Abstract

The purpose of this study is to describe and interpret the challenges and opportunities of financial technology (fintech) to the development of SMEs. This research tries to capture the interpretation of research subject that is SMEs’ owners, fintech company’s staff as service provider. This research uses descriptive qualitative approach because the data analysis in this research is written or oral and consider the opinion of research resource. Based on the interview to the SME’s owners, we can conclude that they have a good interpretation of fintech, that fintech is something that bring financial services to technology, and that this thing is beneficial for their business development, although not all the SMES owners use this platform. This research also shows that in adopting fintech, SMEs need to consider drivers and barriers that can affect the success of the implementation. This research has identified time, information and skill, concerns over security, legal issues, market needs, the nominal of the transaction and the doubt of the technology to their business practices as the barriers why fintech adoption by SMEs in Gresik Area has still faced any challenges. But in the other hand, there are also opportunities that can be used by SMEs through this platform to expand their business, that is the ease and attractiveness offered by fintech and opportunities to minimize fraud. Finally, the paper recognizes that the support mechanisms for the implementation of fintech within SMEs still has to be increased. Fintech has a future here, SMEs’ owners agreed that fintech is their future. But the rapid development of fintech is increasing the need for financial education. SMEs need full assistance by the regulator to improve their financial literacy to take the most advantage of the financial opportunities made possible by fintech.Kata kunci: fintech; SMEs, opportunities and challenge
Analisis Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Luas Pengungkapan Alfiana Fitri
AKRUAL: JURNAL AKUNTANSI Vol 7 No 2: AKRUAL: Jurnal Akuntansi (April 2016)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n2.p163-177

Abstract

AbstrakTujuan dari penelitian ini adalah untuk menguji hubungan antara mekanisme internal tata kelola perusahaan dan luas pengungkapan laporan tahunan yang terjadi di perusahaan manufaktur. Tata kelola perusahaan dan pengungkapan akan melindungi investor dari asimetri informasi. Mekanisme tata kelola perusahaan yang digunakan dalam penelitian ini adalah: diversitas gender dewan direksi, usia dewan direksi, latar belakang pendidikan dewan direksi dan kepemilikan asing. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 sebesar 104 perusahaan. Luas pengungkapan laporan tahunan diukur dengan menggunakan daftar item pengungkapan yang digunakan dalam Annual Report Award 2014. Regresi linier berganda digunakan untuk menguji hubungan antara mekanisme internal tata kelola dan luas pengungkapan laporan tahunan. Penelitian membuktikan kepemilikan asing berpengaruh signifikan terhadap pengungkapan, sedangkan diversitas gender dewan direksi, usia dewan direksi dan latar belakang pendidikan dewan direksi tidak memiliki pengaruh yang signifikan terhadap luas pengungkapan laporan tahunan.
The Effect of Green Intellectual Capital on SMEs’ Business Sustainability Alfiana Fitri; Erlina Diamastuti; Fitri Romadhon; Husnunnida Maharani
Jurnal Bisnis dan Manajemen Vol 9, No 1 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 1 Tahun 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v9i1.7476

Abstract

This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability.  The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition.
The Effect of Superior’s Reputation and the Need for Achievement Character on Budgetary Slack: An Experimental Study Fitri Romadhon; Alfiana Fitri; Husnunnida Maharani; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43117

Abstract

The purpose of this study is to examine the role of the superior's reputation and the character of subordinates referred to as need for achievement (NFA) toward budgetary slack. We employed experimental method with a factorial design of 2 (superior reputation) x 2 (need for achievement). Hypothesis testing was conducted using two-way ANOVA. By using as many as 78 accounting and management students as experimental participants, t he results prove that subordinates who have superiors with favorable reputations tend to create a lower slack than those who have superiors with unfavorable reputations. Meanwhile, if a subordinate has a high need for achievement character, then the subordinate will tend to create a higher budgetary slack. Further, this study shows that budgetary slack tends to be created by subordinates with high need for achievement characters can be lowered if they get a favorable superior than an unfavorable one.
Fraud Pentagon dan Kecurangan Laporan Keuangan: Potret pada Perusahaan Sektor Kesehatan di Indonesia Aisyah Azzah Salsabilla; Alfiana Fitri
E-Jurnal Akuntansi Vol 33 No 8 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i08.p09

Abstract

Financial statement fraud is an intentional misstatement related to the reporting of company conditions to obscure financial statement users in making decisions. This research was conducted to examine the influence of the five pentagon fraud elements namely pressure, opportunity, rationalization, ability, and arrogance on fraudulent financial statements. This research uses the Beneish M-Score Model to detect potential fraud in financial reports. The data used in this study is secondary data derived from the annual financial reports of health sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sampling method used a purposive sampling method and the total research sample was 13 companies. Hypothesis testing was carried out using logistic regression analysis with SPSS 26.0 software statistical tools. The research results show that pressure has an influence on financial report fraud. Meanwhile, opportunity, rationalization, ability and arrogance have no effect on fraudulent financial reporting. Keywords: Fraud Pentagon; fraudulent financial reporting; Logistic Regression
Co-Authors Aisyah Azzah Salsabilla Erlina Diamastuti Maharani, Husnunnida Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Romadhon, Fitri Wenny Karuniawati Zhafira Rory Ramadhani